Imágenes de páginas
PDF
EPUB

SCHEDULE E.-Classification, etc., of imports entered for consumption—Continued.

No. of class,
Schedule A.

Ordinal No.

of class.

Classes.

Unit of quantity.

Rate of duty.

1511

1512

276 1513

1514

1515

1516

1517

277

1518

1519

1520

SUBJECT TO DUTY-Continued.

Wools, hair of the camel, goat, alpaca, or other like animals, and manufactures of-Continued. Unmanufactured-Continued."

CLASS TWO: Leicester, Cotswold, Lincoln-
shire, Down combing wools, Canada
long wools, or other like combing wools
of English blood, and usually known
by the terms herein used, and also all
hair of the camel, goat, alpaca, and other
like animals-Continued.

Camel s hair, unscoured..
Camel's hair, scoured....
Hair of the goat, alpaca, and other
like animals, unscoured.

Hair of the goat, alpaca, and other
animals, scoured.

CLASS THREE: Donskoi, native South! American, Cordova, Valparaiso, native Smyrna, Russian camels' hair, and including all such wools of like character as have been heretofore usually imported into the United States from Turkey, Greece, Egypt, Syria, and else

where

[blocks in formation]

Lb.... 12 cents per lb. Lb........ 36 cents per lb. Lb.. 12 cents per lb.

Lb......... 36 cents per lb.

[blocks in formation]

Valued at not more than 30 cents per Lb

Valued at more than 30 and not more

[ocr errors]

........

161⁄2 c. p. lb. and 30 p. ct.

Lb......... 22 c. p. lb. and 35 p. ct.

Valued at more than 40 and not more: Lb......... 33 c. p. lb. and 35 p. ct.

[blocks in formation]
[ocr errors]

pound.

1529

286

[blocks in formation]
[blocks in formation]

Carpets and carpeting

1532

[blocks in formation]

Aubusson, Axminster, moquette, and Sq. yd... 60 c. p. sq. yd. and 40 p. c.

whole for rooms, and oriental, Berlin, and other similar rugs.

Brussels carpets......

Druggets and bockings, printed, col- Sq. yd...

!

Sq. yd... 44 c. p. sq. yd. and 40 p. c. 22 c. p. sq. yd. and 40 p. c.

ored, or otherwise.

1535

Felt carpeting.....

Sq. yd

276

1536

Saxony, Wilton, and Tourney velvet

Sq. yd...

[blocks in formation]

carpets.

1537

Tapestry Brussels, printed on the warp or otherwise.

Sq. yd...

28 c. p. sq. yd. and 40 p. c.

SCHEDULE E.-Classification, etc., of imports entered for consumption—Continued.

Schedule A.

No. of class,

Ordinal No. of class.

Classes.

Unit of quantity.

Rate of duty.

[blocks in formation]

SUBJECT TO DUTY-Continued.

Wools, hair of the camel, goat, alpaca, or other
like animals, and manufactures of-Continued.
Manufactures composed wholly or in part of
wool, worsted, the hair of the camel, goat,
alpaca, or other animals--Continued.
Carpets and carpeting--Continued.

Treble ingrain, three-ply, and all
chain Venetian carpets.

Velvet and tapestry velvet carpets,
printed on the warp or otherwise.
Wool, Dutch, and two-ply ingrain
carpets.

Carpets of wool, or in part of, not
specially provided for.

Cloths, woolen or worsted

[merged small][merged small][merged small][ocr errors][merged small][merged small][ocr errors][ocr errors][merged small][merged small]

Valued at not more than 30 cents per Lb......... 33 cts. p. lb. and 40 p. ct.
pound.

Valued at more than 30 and not more
than 40 cents per pound.
Valued above 40 cents per pound........
Dress goods, women's and children's coat
linings, Italian cloths, and goods of
similar description-

Of which the warp consists wholly of
cotton or other vegetable materials,
with the remainder of the fabric
composed wholly or in part of wool,
worsted, the hair of the camel, goat,
alpaca, or other animals-

Valued at not exceeding 15 cents

per square yard.
Valued at above 15 cents per
square yard.

Weighing over 4 ounces per square
yard.

Composed wholly or in part of wool,
worsted, the hair of the camel, goat,
alpaca, or other animals-

Weighing over 4 ounces per square

Lb........ 38 c. p. lb. and 40 p. ct.

Lb........ 44 cts. p. lb. and 50 p. ct.

Sq. yd... 7 c. p. sq. yd. and 40 p. c.
Sq.yd... 8 c. p. sq. yd. and 50 p. c.
Lb... 44 cts. p. lb. and 50 p. ct.

1548

Lb.........

yard.

[blocks in formation]

Sq. yd..
Lb...

Flannels for underwear

[blocks in formation]

Lb.......

[blocks in formation]
[blocks in formation]

Plushes and other pile fabrics......
Wearing apparel: Clothing, ready-made,
and articles of wearing apparel, made
up or manufactured wholly or in part,
not specially provided for-

Cloaks, dolmans, jackets, talmas,
ulsters, or other outside garments
for ladies' and children's apparel,
and goods of similar description, or
used for like purposes.
Hats of wool-

Valued at not more than 30 cents
per pound.
Valued at more than 30 and not
more than 40 cents per pound.
Valued at more than 40 and not
more than 50 cents per pound.
Valued at more than 50 cents per
pound.

Knit fabrics, and all fabrics made on
knitting machines or frames-

Valued at not more than 30 cents
per pound.

[ocr errors]

44 cts. p. lb. and 50 p. ct. 12c. p. sq. yd. and 50 p. c. 492 cts. p. lb. and 60 p. c. 161⁄2 cts. p. lb. and 30 p. c. Lb... 22 cts. p. lb. and 35 p. ct. Lb......... 33 cts. p. lb. and 35 p. ct. Lb......... 44 cts. p. lb. and 50 p. ct. Lb... 49% cts. p. lb. and 60 p. c.

[blocks in formation]

SCHEDULE E.-Classification, etc., of imports entered for consumption-Continued.

No. of class,
Schedule A.

Ordinal No.

of class.

Classes.

Unit of quantity.

Rate of duty.

1562

1563 1564

SUBJECT TO DUTY-Continued.

Wools, hair of the camel, goat, alpaca, or other
like animals, and manufactures of-Continued.
Manufactures composed wholly or in part of
wool, worsted, the hair of the camel, goat,
alpaca, or other animals-Continued.

Wearing apparel: Clothing, ready-made,
and articles of wearing apparel, made
up or manufactured wholly or in part,
not specially provided for-Continued.
Knit fabrics, and all fabrics made on
knitting machines or frames-Con-
tinued.

Valued at more than 30 and not
more than 40 cents per pound.
Valued at above 40 cents per pound..
All knit wearing apparel..
Shawls, woolen or worsted-

[blocks in formation]
[blocks in formation]

Valued at not more than 30 cents
per pound.

Lb....
Lb.....

33 cts. p. lb. and 40 p. ct.

381⁄2 cts. p. lb. and 40 p. c.

Lb....
Lb...

44 cts. p. lb. and 50 p. ct. 49 cts. p. lb. and 60 p. c.

Valued at more than 30 and not
more than 40 cents per pound.
Valued at above 40 cents per pound..
Other clothing, ready-made, and arti-
cles of wearing apparel (except knit
goods), made up or manufactured
wholly or in part.

Webbings, gorings, suspenders, braces, Lb......
beltings, bindings, braids, galloons, frin-
ges, gimps, cords, cords and tassels, dress
trimmings, laces and embroideries, head
nets, buttons, or barrel buttons, or but-
tons of other forms for tassels or orna-
ments, wrought by hand, or braided by
machinery, which are elastic or non-
elastic.

All other manufactures, not specially pro-
vided for-

Valued at not more than 30 cents per
pound.

Lb........

Valued at more than 30 and not more
than 40 cents per pound.

Lb...

[blocks in formation]
[ocr errors]

1571

1572

1573

1574

1575

288 1576

Valued at above 40 cents per pound..... Lb........

Zine or spelter, and manufactures of:

In blocks or pigs.........

In sheets......

Old and worn-out, fit only to be remanufac-
tured.

Manufactures of, not specially provided for.
Value of dutiable articles not enumerated in the
preceding classification.

[blocks in formation]

Lb........

Lb...
Lb......

212 cts per lb.

114 cts per lb.

45 per cent.

68

1577

At 10 per cent.

1578

At 15 per cent

1579

At 20 per cent

1580

1581

1582

1583 1584 1585

1586

1587

At 25 per cent.

At 30 per cent
At 35 per cent
At 40 per cent
At 45 per cent
At 50 per cent
At 60 per cent..
At - per cent

[Omitted from June Decisions.]

(11534.)

Damage to duty-paid tobacco in warehouse by fire-Permits issued, but tobacco allowed to remain in custody of collector.

TREASURY DEPARTMENT, June 23, 1891.

SIR: The Department is in receipt of an application from Mr. H. Bisbee, of your city, in behalf of the El Modello Cigar Manufacturing Company, for allowance of damage under the provisions of section 2984 of the Revised Statutes, as for a total loss of certain tobacco imported at your port, which was destroyed by fire while stored in bonded warehouse thereat, on the 18th ultimo.

It appears from the papers that duties had been paid on this tobacco and permits issued for its delivery, and in view of the provisions of article 1034 of the Regulations of 1884, which are that "merchandise is not regarded as in the custody of the customs officers after payment of duties and issue of delivery permit," and inasmuch as section 2984 of the Revised Statutes prescribed that damage may be allowed in the case of goods injured or destroyed by accidental fire or other casualty while in bonded warehouse, "only while the same remain in the custody of the officers of the customs," it would at first seem that the applicants are debarred from any relief in the premises, but the facts are that although the delivery permit had been issued and delivered to the importer, it was returned to the collector by the inspector after the receipt of Department's letter of the 23d of January, 1881 (G. W. M.), which was to the effect that said tobacco could be allowed to remain in the warehouse in which stored "after the duties have been paid."

The Department has held that goods are in the custody of the officers of the customs when they are restrained by them from the use or control of the owners, and, being thus restrained, are under the care and protection of the officers, because the Government has still a concern in them; that when the right to exercise restraint ceases the official custody ceases, and that the right to exercise restraint exists only when there is something yet to be done by the owner before he may dispose of the goods at his pleasure. Certainly if the owner was not in possession of a "permit" to receive the goods at the time of the casualty, there was something yet to be done by him before he could "dispose of the goods at his pleasure," viz, to secure another permit, and therefore the right of the officers of the Government to exercise restraint still existed. As Mr. Bisbee says, "the tobacco was in the custody of

the officers of the customs in fact, and was under such restraint that the importers could not have removed it without first obtaining a delivery permit and applying to the proper officer to open the warehouse to the importer to enable him to remove it. * * These officers

were not present at the fire. The importer could not remove the goods, though threatened with destruction by fire, without the presence of some officer having a key to the warehouse, or without forcibly breaking into the warehouse, which would have been a criminal offense.” Under date of August 15, 1873, the Department held, in a letter addressed to the collector of customs at Portland, Me., that "merchandise in bonded warehouse, on which duties have been paid and a permit for delivery issued, is, until actually delivered from warehouse considered as still being in the custody of the officers of the customs," so as to entitle it to the benefits of the law authorizing remission or refund of duty on goods injured or destroyed while in warehouse.

This case differs materially from that discussed in Synopsis 5507. There the permits had been issued and were in possession of the importers, for certain lumber which was piled on a wharf or in a yard, readily accessible at the time of its destruction. In this case the permit, though prepared, was not in possession of the importers, but still in the hands of the collector, and the merchandise was under lock and key in the second story of a strong brick and iron bonded warehouse.

The Department is therefore of opinion that the applicants present a good and proper claim for relief, under the provisions of section 2984 of the Revised Statutes, provided the facts are found to be as above set forth; and, referring to article 1035 of the Regulations of 1884, you are hereby authorized to prepare and forward for the consideration of the Department the necessary papers for such allowance, made out in the forms therein prescribed.

[blocks in formation]

Before the U. S. General Appraisers at New York, June 29, 1891. In the matter of the protest, 8347 a, of Sykes & Street, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain ammoniacal cochineal, imported per La Bretagne, October 27, 1890.

Opinion by WILKINSON, General Appraiser.

The merchandise is ammoniacal cochineal, and was assessed for

« AnteriorContinuar »